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Regulation 2 Interpretation

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

In these Regulations—

  • “the 2003 Act” means the Finance Act 2003;

  • “the Board” means the Commissioners of Inland Revenue;

  • “land transaction return” has the meaning given by section 76(1).

(2)

In these Regulations, a reference to a numbered section without more is a reference to the section of the 2003 Act bearing that number.